Amendment of section 16A

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..... reinafter referred to as the Gift-tax Act) [as amended by section 172 of the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)], in sub-section (1), - (a) for the words "one year", the wor .....

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..... ble in the assessment year commencing on the 1st day of April, 1988, such assessment may be made on or before the 31st day of March, 1992.". -
Statute, statutory provisions legislation, law, .....

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